Kusam Electrical Q4 Profit Turns Positive, EPS 1.70

May 15, 2026 4 mins read Firehose Gupta

Kusam Electrical Industries Ltd. — Quarter and Financial Year ended 31st March, 2026

Particulars	For the Quarter ended 31.03.2026 (Audited)	For the Quarter ended 31.12.2025 (Unaudited)	For the Quarter ended 31.03.2025 (Audited)	For the Year ended 31.03.2026 (Audited)	For the Year ended 31.03.2025 (Audited)
1 Revenue
a) Revenue from operations	270.83	234.93	324.19	1,047.22	1,007.38
b) Other income	3.24	1.82	0.59	10.17	2.95
Total revenue	274.07	236.75	324.78	1,057.39	1,010.33
2 Expenses
a) Purchase of stock-in-trade	154.30	158.73	158.06	610.61	716.49
b) Changes in inventories of stock-in-trade	12.59	-7.80	27.97	44.98	-102.96
c) Employee benefits expense	38.46	44.59	38.76	151.35	137.16
d) Finance cost	0.44	0.14	0.88	1.33	2.87
e) Depreciation and amortisation expense	2.20	2.16	2.27	8.66	8.96
f) Other expense	64.18	51.06	84.45	207.57	208.12
Total expenses	272.16	248.88	312.38	1,024.49	970.63
3 Profit/ (loss) before exceptional items and tax (1-2)	1.91	-12.13	12.40	32.89	39.70
4 Less: Exceptional items	–	–	–	–	–
5 Profit/ (loss) before tax (3 – 4)	1.91	-12.13	12.40	32.89	39.70
6 Tax expense
a) Current tax	-2.32	-0.30	1.52	11.00	12.20
b) Tax for earlier period	1.43	–	–	1.43	–
c) Deferred tax	-1.29	-0.10	0.01	0.40	-2.34
	-2.18	-0.39	1.53	12.84	9.86
7 Profit/ (loss) for the period (5 – 6)	4.09	-11.73	10.87	20.06	29.83
8 Other comprehensive income / (Loss)
– Items that will not be reclassified to profit or (loss)
– Remeasurement of defined employee benefit plans	3.69	-0.71	-3.02	1.55	-2.71
– Tax effect on above	0.93	-0.18	-0.76	0.39	-0.68
9 Total comprehensive income for the period (7 + 8)	6.85	-12.27	8.61	21.22	27.80
10 Earnings per equity share (EPS) – Basic & Diluted (* Not annualised)	1.70	-4.89	4.53	8.36	12.43

Particulars	As at 31st March, 2026	As at 31st March, 2025
ASSETS
A. NON CURRENT ASSETS
(a) Property, Plant and Equipment	45.56	53.56
(b) Intangible assets	–	–
(c) Financial assets
(i) Others	0.09	0.09
(d) Deferred tax assets (Net)	6.01	6.80
B. CURRENT ASSETS
(a) Inventories	287.05	331.18
(b) Financial Assets
(i) Trade Receivables	63.38	39.28
(ii) Cash and cash equivalents	90.68	0.12
(iii) Others	1.72	2.65
(c) Current Tax Asset (Net)	3.20	–
(d) Other current assets	16.46	80.62
TOTAL ASSETS	514.15	514.30
EQUITY AND LIABILITIES
A. EQUITY
(a) Equity Share Capital	24.00	24.00
(b) Other Equity	377.53	356.31
B. LIABILITIES
1. NON CURRENT LIABILITIES
(a) Financial Liabilities	–	–
(b) Provisions	28.73	24.12
2. CURRENT LIABILITIES
(a) Financial Liabilities
(i) Borrowings	35.32	38.61
(ii) Trade Payables	–	–
(A) total Outstanding dues in micro enterprises and small enterprises	2.65	18.69
(B) total Outstanding dues of creditors other than micro enterprises and small enterprises	1.77	4.03
(iii) Other Financial Liabilities	22.26	23.47
(b) Other Current Liabilities	16.46	20.35
(c) Provisions	5.43	4.61
(d) Current Tax Liabilities (Net)	–	0.10
TOTAL EQUITY AND LIABILITIES	514.15	514.30

Particulars	For the year ended 31st March, 2026	For the year ended 31st March, 2025
1 Revenue from operations	1,047.22	1,007.38
2 Other income	10.17	2.95
3 Total Income (1 + 2)	1,057.39	1,010.33
4 Expenses
Purchase of stock-in-trade	610.61	716.49
Changes in inventories of stock-in-trade	44.98	-102.96
Employee benefits expense	151.35	137.16
Finance costs	1.33	2.87
Depreciation and amortisation expense	8.66	8.96
Other expenses	207.57	208.12
Total expenses	1,024.49	970.63
5 Profit/ (loss) before tax (3 – 4)	32.89	39.70
6 Tax expense
a) Current tax	11.00	12.20
b) Tax for earlier years	1.43	–
c) Deferred tax	0.40	-2.34
	12.84	9.86
7 Profit/ (loss) for the year (5 – 6)	20.06	29.83
8 Other comprehensive income / (loss)
– Items that will not be reclassified to profit or (loss)
– Remeasurement of defined employee benefit plans	1.55	-2.71
– Tax effect on above	0.39	-0.68
9 Total comprehensive income for the year (7 + 8)	21.22	27.80
10 Earnings per equity share (EPS) – Basic & Diluted	8.36	12.43

Particulars	For the year ended 31st March, 2026	For the year ended 31st March, 2025
A. Cash flow from operating activities
Net Profit / (Loss) before extraordinary items and tax	32.89	39.70
Adjustments for:
Depreciation and amortisation	8.66	8.96
Finance costs	1.33	2.87
Interest income	-0.69	-0.68
	9.30	11.15
Operating profit / (loss) before working capital changes	42.19	50.85
Changes in working capital:
Adjustments for (increase) / decrease in operating assets:
Inventories	44.13	-102.31
Trade receivables	-24.11	-22.14
Other Financial Assets	0.93	0.21
Other Current Assets	64.16	-66.63
	85.12	-190.86
Adjustments for increase / (decrease) in operating liabilities:
Provisions	5.45	10.20
Trade payables	-18.30	12.73
Other Financial Liabilities	-1.22	0.66
Other Current Liabilities	-3.89	13.54
Taxes Paid	-14.20	-13.80
Net cash flow from / (used in) operating activities (A)	95.16	-116.68
B. Cash flow from investing activities
Purchase of Property, Plant and Equipment	-0.67	-0.83
Interest Income	0.69	0.68
	0.03	-0.16
C. Cash flow from financing activities
Repayment of short term borrowings (Net)	-3.29	7.94
Finance cost	-1.33	-2.87
Net cash flow from / (used in) financing activities (C)	-4.62	5.07
Net increase / (decrease) in Cash and cash equivalents (A+B+C)	90.57	-111.76
Cash and cash equivalents at the beginning of the year	0.12	111.88
Cash and cash equivalents at the end of the year	90.68	0.12

Particulars	For the year ended 31st March, 2026	For the year ended 31st March, 2025
Components of Cash & Cash Equivalents
(i) Cash on hand	0.39	0.12
(ii) Balances with Bank in Current Accounts	–	–
(iii) Balances with Bank in Fixed Deposit with Bank maturing within 3 months	90.29	–
	90.68	0.12

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